Accounting performance of SMEs and Effect of Accounting Information System: A Conceptual Model

Abstract

The objective of this study is to describe the effects of accounting information system (AIS) on the accounting performance of Small and medium enterprises (SMEs). Generally, there have been a large number of studies conducted on accounting information system. This study is one of the most unique studies in this field in Iraq. Studies’ providing empirical evidence on the link between AIS and accounting performance of SMEs, to our knowledge, has been somewhat limited. The formulation of the problem examined in this study was based on a questionable president, "What is the impact of AIS on the accounting performance of SMEs?". The results of previous studies show a positive relationship between the AIS and accounting performance in Iraqi SMEs. This shows that the accounting performance in these Iraqi enterprises can be improved.